Public Governance, Performance and Accountability Act 2013

CHAPTER 2 - COMMONWEALTH ENTITIES AND THE COMMONWEALTH  

PART 2-3 - PLANNING, PERFORMANCE AND ACCOUNTABILITY  

Division 6 - Annual report for Commonwealth entities  

SECTION 46   ANNUAL REPORT FOR COMMONWEALTH ENTITIES  

46(1)    

After the end of each reporting period for a Commonwealth entity, the accountable authority of the entity must prepare and give an annual report to the entity ' s responsible Minister, for presentation to the Parliament, on the entity ' s activities during the period.

Note:

A Commonwealth entity ' s annual report must include the entity ' s annual performance statements and annual financial statements (see paragraph 39(1)(b) and subsection 43(4) ).

46(2)    
The annual report must be given to the responsible Minister by:

(a)    

the 15th day of the fourth month after the end of the reporting period for the entity; or

(b)    the end of any further period granted under subsection 34C(5) of the Acts Interpretation Act 1901 .

46(3)    
The annual report must comply with any requirements prescribed by the rules.

46(4)    
Before rules are made for the purposes of subsection (3) , the rules must be approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.